1、學(xué)習(xí)資料COSO新企業(yè)風(fēng)險(xiǎn)管理（ ERM）框架（ 2017 版）20 原則Components and Principles：要素和原則 :1.Exercises Board Risk Oversight The board of directors providesoversightof the strategyand carriesout governance responsibilitiestosupport management in achieving strategy and business objectives.1. 董事會(huì)執(zhí)行風(fēng)險(xiǎn)監(jiān)督 - 董事會(huì)對(duì)戰(zhàn)略進(jìn)行監(jiān)督，執(zhí)行治理責(zé)任，

2、支持管理實(shí)現(xiàn)戰(zhàn)略和業(yè)務(wù)目標(biāo)。2.Establishes Operating StructuresThe organization establishesoperatingstructuresin the pursuitof strategyand business objectives.2. 建立運(yùn)營機(jī)構(gòu) - 組織在追求戰(zhàn)略和業(yè)務(wù)目標(biāo)方面建立運(yùn)營機(jī)構(gòu)。3.Defines Desired CultureThe organization defines the desiredbehaviors that characterize the entitys desired culture.3. 定義崇

3、尚的文化 - 組織定義期望的行為來描述所崇尚的文化。4.DemonstratesCommitment to Core Values The organizationdemonstratesa commitment to the entitys core values.4. 展示對(duì)核心價(jià)值的承諾 - 組織表現(xiàn)出對(duì)核心價(jià)值觀的承諾。5.Attracts,Develops, and RetainsCapable IndividualsThe organizationis committed to buildinghumancapitalin alignmentwith the strategyand

4、business objectives.5. 吸引，發(fā)展和保留有能力的個(gè)體 - 組織致力于建立符合戰(zhàn)略和業(yè)務(wù)目標(biāo)的人力資本。6.Analyzes Business Context The organization considers potential effects of business context on risk profile.6. 分析業(yè)務(wù)環(huán)境 - 組織考慮業(yè)務(wù)環(huán)境對(duì)風(fēng)險(xiǎn)狀況的潛在影響。7.Defines Risk Appetite The organization defines risk appetite in the context of creating, preserv

5、ing, and realizing value.7. 定義風(fēng)險(xiǎn)偏好 - 組織在創(chuàng)造，維護(hù)和實(shí)現(xiàn)價(jià)值的背景下定義風(fēng)險(xiǎn)偏好。8.Evaluates Alternative Strategies The organization evaluates alternative strategies and potential impact on risk profile.僅供學(xué)習(xí)與參考學(xué)習(xí)資料8. 評(píng)估替代策略 - 組織評(píng)估替代策略，并對(duì)其潛在影響進(jìn)行風(fēng)險(xiǎn)預(yù)測。9.Formulates Business Objectives The organization considers risk while

6、establishing the business objectives at various levels that align andsupport strategy.9. 制定業(yè)務(wù)目標(biāo) - 組織在確定協(xié)調(diào)和支持戰(zhàn)略的各個(gè)層次的業(yè)務(wù)目標(biāo)的同時(shí)，應(yīng)考慮風(fēng)險(xiǎn)。10.Identifies Risk The organization identifies risk that impacts the performance of strategy and business objectives.10. 識(shí)別風(fēng)險(xiǎn) - 組織應(yīng)確定影響戰(zhàn)略和業(yè)務(wù)目標(biāo)績效的風(fēng)險(xiǎn)。11.Assesses Severity o

7、f Risk The organization assesses the severity of risk.11. 評(píng)估風(fēng)險(xiǎn)的嚴(yán)重程度 - 組織評(píng)估風(fēng)險(xiǎn)的嚴(yán)重程度。12.Prioritizes Risks The organization prioritizes risks as a basis for selecting responses to risks.12. 風(fēng)險(xiǎn)排序 - 組織將風(fēng)險(xiǎn)優(yōu)先排序，作為選擇風(fēng)險(xiǎn)應(yīng)對(duì)的基礎(chǔ)。13.Implements Risk Responses The organization identifies and selects risk responses.1

8、3. 實(shí)施風(fēng)險(xiǎn)響應(yīng) - 組織識(shí)別并選擇風(fēng)險(xiǎn)響應(yīng)措施。14.Develops Portfolio View The organization develops and evaluates a portfolio view of risk.14. 建立風(fēng)險(xiǎn)組合觀 - 組織開發(fā)和評(píng)估風(fēng)險(xiǎn)組合觀。15.Assesses Substantial Change The organization identifies and assesses changes that may substantially affect strategy and business objectives.15. 評(píng)估實(shí)質(zhì)性變化

9、- 組織識(shí)別和評(píng)估可能嚴(yán)重影響戰(zhàn)略和業(yè)務(wù)目標(biāo)的變更。16.Reviews Risk and Performance The organization reviews entity performance and considers risk.16. 評(píng)估風(fēng)險(xiǎn)和績效 -組織評(píng)價(jià)績效并考慮風(fēng)險(xiǎn)。17.Pursues Improvement in Enterprise Risk Management The organization pursues improvement of enterprise risk management.僅供學(xué)習(xí)與參考學(xué)習(xí)資料17. 企業(yè)風(fēng)險(xiǎn)管理持續(xù)改進(jìn) - 組織應(yīng)追求企

10、業(yè)風(fēng)險(xiǎn)管理的不斷完善。18.Leverages Information Systems The organization leverages the entity s information and t echnology systems to support enterprise riskmanagement.18. 利用信息系統(tǒng) - 組織利用信息技術(shù)系統(tǒng)來支持企業(yè)風(fēng)險(xiǎn)管理。19.Communicates Risk Information The organization uses communication channels to support enterprise risk management.19. 溝通風(fēng)險(xiǎn)信息 - 組織使用溝通渠道來支持企業(yè)風(fēng)險(xiǎn)管理。20.Reports on Risk, Culture,